The bias flow in Concentric Tube Resonator (CTR) is a flow-induced phenomenon in which the pressure gradient along the radial direction is produced by the kinetic energy of the flow. As a result, the flow dynamics in CTR is characterized by bias flow into the annular cavity in the upstream and outflow from the annular cavity in the downstream of the flow. This is due to the change in direction of the radial component of the bias flow at a point called the point of recovery, as a consequence of mass conservation. The pressure drop of CTR is a complex function of the momentum flux and other geometric parameters such as porosity, open area ratio, discharge coefficient of the perforated holes, bias inflow, bias outflow, grazing flow and length. In this study, numerical experiments are conducted to obtain an empirical formula for the friction factor of perforated pipes which are extensively used in automotive mufflers. The finite element based numerical results are validated with test results reported in the literature and are found to be in good agreement.